Question 4 (20 marks) The following is the adjusted trial balance as of December 31, 2019 of HALA Photography: HALA Photography Adjusted Trial Balance December 31, 2019 Account Debit Credit Cash $3,400 Accounts Receivable 17,000 Supplies 200 Equipment 15,000 Accumulated Depreciation Equipment $4,000 Accounts Payable 2,400 Salaries Payable 1,600 Unearned Revenue 1,200 Common Stock 6,800 Dividends 4,600 Service Revenue 80,000 Salaries Expense 48,000 Supplies Expense 4,600 Depreciation Expense-Equipment 3,200 Total 596,000 $96,000 Requirements: A. Journalize the closing entries for HALA Photography (10 Marks). B. Compute the ending balance of Retained Earnings (after closing the entries) (4 mark). c. Prepare post closing trial balance at December 31, 2019 (6 Marks)